1. HomeBaile
  2. ActsAchtanna
  3. 1993
  4. Waiver of Certain Tax, Interest and Penalties Act, 1993

Waiver of Certain Tax, Interest and Penalties Act, 1993

/static/images/base/harp.jpg

Number 24 of 1993

WAIVER OF CERTAIN TAX, INTEREST AND PENALTIES ACT, 1993

ARRANGEMENT OF SECTIONS

Section

1.

Interpretation.

2.

Waiver of certain tax and related interest and penalties.

3.

Waiver of certain interest and penalties in respect of certain tax.

4.

Non-application of sections 2 (5) and 3 (4).

5.

Enquiries or action by inspector or other officer.

6.

Demands or other requests for payment.

7.

Confidentiality.

8.

Remittances.

9.

Penalty for failure to comply with section 2(3)(a) or 3 (6) (b).

10.

Amendment of section 512 (mitigation and application of fines and penalties) of Income Tax Act, 1967.

11.

Penalty for false statement made to obtain allowance.

12.

Amendment of Schedule 15 to Income Tax Act, 1967.

13.

Furnishing of certain information by financial institutions.

14.

Care and management.

15.

Short title, construction and collective citation.

SCHEDULE

Acts Referred to

Capital Acquisitions Tax Act, 1976

1976, No. 8

Capital Gains Tax Acts

Companies Act, 1963

1963, No. 33

Corporation Tax Acts

Finance Act, 1920

10 & 11 Geo. 5, c. 18

Finance Act, 1968

1968, No. 33

Finance Act, 1970

1970, No. 14

Finance Act, 1975

1975, No. 6

Finance Act, 1983

1983, No. 15

Finance Act, 1986

1986, No. 13

Finance Act, 1988

1988, No. 12

Health Contributions Act, 1979

1979, No. 4

Income Tax Act, 1967

1967, No. 6

Income Tax Acts

Stamp Act, 1891

54 & 55 Vict., c. 39

Value-Added Tax Act, 1972

1972, No. 22

Value-Added Tax Acts, 1972 to 1993

Youth Employment Agency Act, 1981

1981, No. 32

/static/images/base/harp.jpg

Number 24 of 1993

WAIVER OF CERTAIN TAX, INTEREST AND PENALTIES ACT, 1993

AN ACT TO WAIVE CERTAIN TAX AND INTEREST AND PENALTIES ON CERTAIN TAX, TO AMEND THE PROVISIONS OF THE INCOME TAX ACT, 1967 , BY AMENDING SECTION 512 AND SCHEDULE 15 TO THAT ACT AND BY SUBSTITUTING A NEW PROVISION FOR SECTION 516 OF THAT ACT, TO PROVIDE FOR THE FURNISHING OF CERTAIN INFORMATION BY FINANCIAL INSTITUTIONS TO INSPECTORS OF THE REVENUE COMMISSIONERS AND TO PROVIDE FOR CONNECTED MATTERS. [14th July, 1993]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS: